Republic of the Congo Personal Income Tax
Detailed personal income tax rates and rules for Republic of the Congo in 2026.
Income TaxXAF
The Republic of the Congo levies progressive income tax with rates from 1% to 40%. Employment income is subject to PAYE. A family quotient system applies.
| Income Range (XAF) | Tax Rate |
|---|---|
| FCFA 0 – FCFA 464K | 1% |
| FCFA 464K – FCFA 1.0M | 10% |
| FCFA 1.0M – FCFA 3.0M | 25% |
| FCFA 3.0M – FCFA 8.0M | 40% |
| FCFA 8.0M+ | 40% |
Filing Deadline
March 1 of the following year
Residency Rule
An individual is resident if they have their habitual abode in the Republic of the Congo.
How Republic of the Congo Income Tax compares
Republic of the Congo’s top personal income tax rate of 40% is the 33rd highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Republic of the Congo
40%
Africa average
32.3%
Global average
27.7%
